cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285888777464
Journal Mail Official
nursandimarsuni@gmail.com
Editorial Address
Amerta Homes No. 7, Jl. Karunrung Raya, Karunrung, Rappocini, Makassar 90222, South Sulawesi, Indonesia
Location
Kota makassar,
Sulawesi selatan
INDONESIA
GoodWill Journal of Economics, Management, and Accounting
Published by Yayasan Amerta Insan Unggul
ISSN : 30639840     EISSN : 30638194     DOI : https://doi.org/10.65246
Core Subject : Economy,
Economics, Econometrics & Finance
GoodWill Journal of Economics, Management, and Accounting, published by the Amerta Institute under Yayasan Amerta Insan Unggul, is a peer-reviewed electronic scholarly journal dedicated to advancing research in the fields of economics, management, and accounting. The journal is registered with P-ISSN 3063-9840 and E-ISSN 3063-8194, ensuring the wide dissemination of high-quality academic contributions. It is published quarterly (March, June, September, and December), providing a consistent platform for scholars, researchers, and practitioners worldwide. The journal welcomes rigorous theoretical and empirical studies across interdisciplinary domains. In economics, it covers macroeconomics, microeconomics, international and development economics, as well as behavioral, environmental, financial, and public economics. In management, it encompasses strategic management, organizational behavior, human resource management, operations and supply chain management, innovation, and entrepreneurship. In accounting, it includes financial and managerial accounting, auditing, taxation, forensic accounting, and sustainability reporting. The journal aims to serve as a reputable international forum for high-impact research and scholarly discourse.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 99 Documents
 6   7   8   9   10 
The Meaning of Local Cultural Values ​​Siri' na Pacce in Managerial Accounting Decision Making: Qualitative Study of Business Actors in Makassar City Sri Depi; Amiruddin; Rahmawati Hs
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.516

Abstract

This study aims to examine the role of local cultural values, specifically Siri’ na Pacce, in shaping managerial accounting decision-making among business actors in Makassar City. The research adopts a qualitative approach using a phenomenological method to explore the subjective meanings and lived experiences of business practitioners within their socio-cultural context. Data were collected through in-depth interviews, observations, and relevant documentation, and analyzed using an interactive qualitative analysis model involving data reduction, data display, and conclusion drawing. The findings reveal that managerial accounting decisions are not solely driven by economic rationality but are significantly influenced by cultural values embedded in the Bugis-Makassar society. The concept of siri’ (self-esteem and dignity) encourages integrity, honesty, and the preservation of business reputation, while pacce (empathy and social solidarity) promotes social responsibility and ethical considerations in business practices. Consequently, accounting practices tend to be contextual, adaptive, and not always aligned with formal accounting standards, as they are shaped by social interactions, experiences, and local norms. This study contributes to the development of indigenous accounting literature by highlighting accounting as a socially constructed practice influenced by cultural and psychological factors. The findings suggest the need for a more culturally responsive and context-based managerial accounting approach to enhance its relevance and effectiveness in diverse socio-cultural environments.
Determinants of Employee Performance in Public Sector Organizations: The Role of Workload, Incentives, and Leadership Style Indah Safriani Putri; Hasniaty; Nasir Hamzah
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.517

Abstract

This study examines the influence of workload, incentives, and leadership style on employee performance in a public sector organization, specifically at the Class I TPI Immigration Office Makassar. Despite extensive research on employee performance, empirical evidence integrating these variables simultaneously within public service institutions remains limited. This study adopts a quantitative approach using a census sampling technique involving 116 employees. Data were collected through structured questionnaires and analyzed using multiple linear regression with IBM SPSS. The findings reveal that workload has a significant negative effect on employee performance, indicating that excessive job demands reduce productivity and effectiveness. In contrast, incentives and leadership style demonstrate significant positive effects, suggesting that fair compensation systems and adaptive leadership practices enhance employee motivation and performance outcomes. Among the variables, incentives emerge as the most dominant factor, followed by leadership style, while workload contributes negatively. Simultaneously, all independent variables significantly influence employee performance, with the model explaining 85% of the variance. These results highlight the importance of balanced workload management, equitable incentive systems, and effective leadership in improving organizational performance. The study contributes to the human resource management literature by providing empirical evidence from a public sector context and offering a comprehensive framework that integrates workload, incentives, and leadership style. Practically, the findings provide strategic insights for policymakers and organizational leaders to enhance employee performance and public service quality.
The Effect of Fingerprint Attendance System Implementation on Civil Servants' Work Discipline at the Makassar City Manpower Office Nurul Insani; Nurinaya; Irwan Abdullah
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.518

Abstract

This study investigates the effect of fingerprint attendance system implementation on the work discipline of civil servants at the Makassar City Manpower Office. Although biometric attendance systems have been widely adopted in public sector organizations, empirical findings regarding their effectiveness remain inconsistent, particularly within local government institutions. This study employs a quantitative explanatory approach using a saturated sampling technique involving 57 civil servants. Data were collected through structured questionnaires, observations, and documentation, and analyzed using simple linear regression with SPSS version 27. The results reveal that the implementation of the fingerprint attendance system has a positive and significant effect on employee work discipline, as indicated by a t-value of 6.767, which exceeds the critical value of 1.673, with a significance level of 0.000. The regression coefficient shows that improvements in the implementation of biometric attendance systems are associated with increased employee discipline, particularly in terms of punctuality, compliance with attendance schedules, and adherence to organizational regulations. The coefficient of determination (R²) indicates that 45.4% of the variation in work discipline is explained by the fingerprint attendance system. These findings highlight the role of digital attendance systems as effective managerial control mechanisms in enhancing accountability and discipline within public sector organizations. The study contributes to human resource management literature by providing empirical evidence from a local government context and offers practical insights for policymakers to optimize attendance systems and strengthen organizational discipline.
The Influence of Leadership on Employee Work Motivation at the One-Stop Integrated Administration System (Samsat) Office in Gowa Regency Rahmika Angraini Jum; Dg. Maklassa; Sri Andayaningsih
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.523

Abstract

This study examines the influence of leadership on employee work motivation in a public sector organization, specifically at the One-Stop Integrated Administration System (SAMSAT) Office in Gowa Regency. Although leadership has been widely recognized as a key determinant of employee motivation, empirical findings remain inconsistent, and limited studies have specifically explored this relationship within regional SAMSAT offices. This study adopts a quantitative explanatory approach using a saturated sampling technique involving 43 employees. Primary data were collected through structured questionnaires and observations, while secondary data were obtained from institutional documentation and literature. The data were analyzed using simple linear regression with SPSS version 27. The findings indicate that leadership has a positive and significant effect on employee work motivation, as demonstrated by a t-value of 6.153 exceeding the critical value of 1.681, with a significance level of 0.000. The regression coefficient (0.582) shows that improvements in leadership quality are associated with increased employee motivation. Furthermore, the coefficient of determination (R²) reveals that leadership explains 48% of the variation in employee work motivation. These results highlight the importance of leadership effectiveness in fostering employee enthusiasm, responsibility, and organizational commitment. This study contributes to the human resource management literature by providing focused empirical evidence on the direct role of leadership in shaping work motivation within a public service context. Practically, the findings offer strategic insights for organizational leaders and policymakers to enhance employee motivation and improve public service performance.
The Influence of the Work Environment and Work Discipline in Improving Employee Performance at the Makassar Maritime Science Polytechnic Aisyah Nur Ramadhini; M. Hidayat; Irwan Abdullah
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.527

Abstract

This research is a type of quantitative research with the aim of determining the influence of the work environment and work discipline in improving employee performance at the Makassar Maritime Science Polytechnic. The sample for this research was taken from employees who worked at the Makassar Maritime Science Polytechnic. The type of data used is quantitative data obtained through distributed questionnaires and is related to the problem being studied. Data collection was carried out by observation and distribution of questionnaires. In this research, the data sources used in data collection include primary data and secondary data. The research instrument uses the Likert scale method. Based on the results of data analysis using multiple linear regression using the Statistical Package for the Social Science (SPSS) version 26 application. The results of this research show that the work environment does not have a significant effect on improving employee performance and work discipline has a significant effect on improving employee performance. Simultaneously, work environment variables and work discipline have a significant effect on improving employee performance at the Makassar Maritime Science Polytechnic.
The Effect of Transformational Leadership Style and Communication on Employee Job Satisfaction at the Regional Personnel Agency (BKD) of Bima District Sri Rahayu; Mawar Hidayanti
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.528

Abstract

This study examined the effect of transformational leadership style and communication on employee job satisfaction at the Regional Personnel Agency (BKD) of Bima District, Indonesia. Employee job satisfaction is considered an important factor influencing organizational performance, commitment, and public service quality in government institutions. However, preliminary observations indicated several problems related to leadership practices, ineffective communication, and limited employee support within the organization. Therefore, this research aimed to analyze both the partial and simultaneous effects of transformational leadership and communication on employee job satisfaction. The study employed a quantitative associative research design. Data were collected through structured questionnaires distributed to 39 civil servant employees selected using purposive sampling techniques. The instruments were measured using a five-point Likert scale and analyzed using multiple linear regression with the assistance of SPSS software. The results revealed that transformational leadership had a positive and significant effect on employee job satisfaction (t = 3.861; p < 0.05). Communication also showed a positive and significant effect on employee job satisfaction (t = 5.372; p < 0.05). Simultaneously, transformational leadership and communication significantly influenced employee job satisfaction (F = 32.860; p < 0.05), with a coefficient of determination of 64.6%. These findings indicate that effective leadership and communication practices play a crucial role in improving employee satisfaction and organizational effectiveness in public sector institutions.
The Effect of Sales Growth and Total Asset Turnover (TATO) on Stock Return at PT Kimia Farma Tbk. Novita Suciyati; Aliah Pratiwi; Wulandari
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.532

Abstract

This study aims to examine the effect of Sales Growth and Total Asset Turnover (TATO) on Stock Returns at PT Kimia Farma Tbk during the 2014–2023 period. The research is motivated by the inconsistency between the company’s financial performance and stock price fluctuations, particularly in the pharmaceutical sector, which is highly sensitive to market sentiment and external shocks. This study employs a quantitative approach with an associative design using secondary data derived from the company’s annual financial statements. The analytical method applied is multiple linear regression, supported by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, as well as hypothesis testing through t-tests and F-tests. The results show that Sales Growth and TATO do not have a statistically significant effect on Stock Returns, either partially or simultaneously. The coefficient of determination (R²) indicates that 34.7% of the variation in stock returns can be explained by these variables, while 65.3% is influenced by other factors not included in the model. These findings suggest that stock return dynamics are not solely driven by internal financial performance but are also significantly influenced by external factors such as market sentiment, macroeconomic conditions, and investor behavior. This study contributes to the literature by highlighting the limitations of traditional financial ratios in predicting stock returns and emphasizes the need for a more comprehensive analytical approach. Practically, the findings encourage companies to enhance strategic innovation and investor communication while guiding investors to adopt broader evaluation criteria in investment decision-making.
The Influence of SDG Disclosure and Islamic Social Reporting on Islamic Ethical Responsibility and Maqasid Sharia Performance in Sharia Banks in Indonesia for the 2020–2025 Period. Sri Depi; Amiruddin; Asri Usman
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.534

Abstract

This study examines the effect of SDGs Disclosure and Islamic Social Reporting (ISR) on Maqasid Sharia Performance with Islamic Ethical Responsibility as a mediating variable in Islamic banks in Indonesia during the 2020–2025 period. The research addresses the gap in integrating global sustainability frameworks with Islamic ethical principles in measuring sharia-based performance. The main objective of this study is to analyze the direct and indirect relationships between SDGs Disclosure, ISR, Islamic Ethical Responsibility, and Maqasid Sharia Performance. This research employed a quantitative explanatory approach using secondary data derived from annual reports of Islamic commercial banks, selected through purposive sampling. Data were analyzed using multiple linear regression and mediation testing with SPSS. The results show that SDGs Disclosure has a positive and significant effect on Islamic Ethical Responsibility, although with a relatively small contribution, and does not significantly affect Maqasid Sharia Performance. In contrast, Islamic Social Reporting has a strong positive and significant effect on both Islamic Ethical Responsibility and Maqasid Sharia Performance. Furthermore, Islamic Ethical Responsibility partially mediates the relationship between ISR and Maqasid Sharia Performance but does not effectively mediate the influence of SDGs Disclosure. These findings highlight that ISR plays a more substantial role than SDGs Disclosure in enhancing ethical responsibility and achieving maqasid-based performance. This study contributes to the development of Islamic accounting literature by integrating sustainability and sharia performance concepts, and provides practical implications for improving social reporting quality in Islamic banking.
The Effect of Operating Profit Margin (OPM), Return on Assets (ROA), and Debt-to-Equity Ratio (DER) on Share Prices in Cement Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) Fitri wulandari; Aliah Pratiwi; Nurul Huda
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.535

Abstract

This study examines the effect of Operating Profit Margin (OPM), Return on Assets (ROA), and Debt to Equity Ratio (DER) on stock prices in cement sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research is motivated by the increasing importance of financial performance indicators in influencing investor decisions and market valuation in the manufacturing sector. This study employs a quantitative associative approach using secondary data obtained from the financial statements of three selected companies, namely PT Semen Indonesia (Persero) Tbk, PT Semen Baturaja Tbk, and PT Indocement Tunggal Prakasa Tbk. The sampling technique used is purposive sampling, resulting in 15 observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 26, supported by classical assumption tests. The findings reveal that partially, OPM and ROA have a positive and significant effect on stock prices, indicating that profitability and asset efficiency are key determinants of firm value. In contrast, DER does not have a significant effect, suggesting that capital structure is less considered by investors in this sector. Simultaneously, OPM, ROA, and DER significantly influence stock prices. The coefficient of determination (R²) shows that 42.3% of stock price variation is explained by the model, while the remaining 57.7% is influenced by other factors. These results provide important implications for investors and corporate managers in optimizing financial performance to enhance market value.

Page 10 of 10 | Total Record : 99

 6   7   8   9   10 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): April 2026 Vol. 5 No. 2 (2025): October 2025 Vol. 5 No. 1 (2025): April 2025 Vol. 4 No. 2 (2024): October 2024 Vol. 4 No. 1 (2024): April 2024 Vol. 3 No. 2 (2023): October 2023 Vol. 3 No. 1 (2023): April 2023 Vol. 2 No. 2 (2022): October 2022 Vol. 2 No. 1 (2022): April 2022 Vol. 1 No. 2 (2021): October 2021 Vol. 1 No. 1 (2021): April 2021 More Issue